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| 摘要: |
| 非货币性交易是交易双方以非货币性资产进行的交换。随着我国市场经济体制的初步建立 ,国内企业间的非货币交易形式逐步增多 ,但也出现了企业在实务中会计处理混乱等问题。进行中美之间非货币性交易准则的比较 ,有利于借鉴国外的经验 ,提高我国会计信息的质量 ,使会计工作更好地为发展国民经济服务 |
| 关键词: 非货币性资产,交易准则,资产入账价值,会计核算 |
| DOI： |
| 分类号:F830.9 |
| 基金项目: |
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| Comparison of the Non- Monetary Transaction Principles Between China and the U.S. |
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HUANG Yong-hong 1 HU Ying 2 MA Yun 2
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| Abstract: |
| Non-monetary transaction refers to non-monetary transaction of assets. With the establishment of the market economic system of China, there are more and more non-monetary transaction between domestic enterprises, but there are also problems such as the di |
| Key words: non-monetary assets,transaction principles,value of entered assets,accounting |
